October 24, 2019
Clive Richardson
Chief Executive Officer
Akari Therapeutics Plc
75/76 Wimpole Street
London W1G 9RT
Re: Akari Therapeutics Plc
Registration Statement on Form F-1
Filed October 15, 2019
File No. 333-234219
Dear Mr. Richardson:
This is to advise you that we have not reviewed and will not review your
registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.
Please contact Gregory Dundas at (202) 551-3436 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Gary Emmanuel, Esq.